CGT on late mother’s property sale

Could you please clarify the position relating to CGT on the proposed sale of my late mother’s property? My mother died in April 2020 and left no will. I am the Administrator of her estate, acting on behalf of 5 beneficiaries- myself and my 2 brothers and 2 sisters. Upon her death, my mother owned 51% of the property, the other 49% was owned by a Housing Association. The property was valued at £320,000 for probate purposes so my mother’s share was valued at £163,200. In March 2021, the 5 beneficiaries purchased the remaining 49% share of the property for £156,800 from the Housing Association (via equal contributions from the beneficiaries) as the property was valued at £320,000 at that time. The property is now vested in the name of the Administrator. The property is now being sold at £375,000, subject to contract. It is not clear but I assume: 1) CGT will be payable on the gain of my late mother’s 51% share of the sale price, less 51% of selling costs and subsequent improvements to the property between 2021 and 2024? 2) The Administrator should pay that CGT from the estate? 3) The 5 beneficiaries should pay any CGT on the gain on the remaining 49% share of the property (after deducting 49% of the selling costs/improvements to the property? Could you please clarify the position? Thank you 2) The 5 bend

Hi,
That is correct on all three points.
Thank you.